Partnership: Loss of Partnership Capital Without Negligence

Practical Laws of Islam as per the teachings of Ayatullah Sistani

Ruling 2163

If the partner who conducts transactions with the partnership capital is neither excessive nor negligent in safeguarding the capital, but it so happens that part of the capital or all of it perishes, he is not responsible.

-Ayatullah Sistani, Practical Laws of Islam, Buying and Selling